Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 5
The invoice for imported postal articles should be attached to the outer box or included inside the box for Customs inspection. If the invoice is not attached or included while it is deemed necessary to perform an inspection by Customs, the postal authority shall send a written notice to the addressee requesting him or her to provide an invoice.If any documents designated by Customs or required to be submitted in accordance with other laws and regulations are not provided, the postal authority shall send a written notice to the sender to provide said documents.
中文原文 郵包物品進出口通關辦法第5條
進口郵包物品之發票應隨附於郵包外箱或箱內，供海關查核。
未檢附者，經海關認有審核必要時，由郵政機構以書面通知收件人檢送。
未檢附海關指定或依其他法令規定必須繳驗之文件，由郵政機構以書面通知收件人檢送。
未檢附者，經海關認有審核必要時，由郵政機構以書面通知收件人檢送。
未檢附海關指定或依其他法令規定必須繳驗之文件，由郵政機構以書面通知收件人檢送。